我国《企业会计制度》规定,企业的长期股权投资在采用成本法核算时,其计算公式如下:应冲减初始投资成本的金额=(投资后至本年末止被投资单位累计分派的利润或现金股利-投资后至上年末止被投资单位累计实现的净收益)×投资企业的持股比例-投资企业已冲减的初始投资成本应确认的投资收益=投资企业当年获得的利润或现金股利-应冲减初始投资成本的金额 China’s “Accounting System for Business Enterprises” stipulates that when an enterprise’s long-term equity investment is accounted for using the cost method, its calculation formula is as follows: The amount that should be offset against the initial investment cost = (the profit or cash accrued by the investee after the investment till the end of the year) Dividend - Net income realized cumulatively by the investee after the investment) × Shareholding ratio of the invested enterprise - Initial investment cost that the invested enterprise has offset Imputed investment income = Profit or cash dividend received by the invested enterprise during the year - Should be Reduce the initial investment cost of the amount